Q: When are property taxes due in Luzerne County for the 2025-2026 tax year?
A: First installment is due June 30, 2026, and the second installment is due December 31, 2026. No discounts are available for early payment during the face period from April 21 to June 23, 2026.
Q: What tax credits are available and do I need to apply?
A: Common credits include Homestead Tax Credit (reduces assessment by up to $6,000), Senior Citizen Credit, Disabled Person Credit, and Veteran's Credit. All credits require separate applications and must be filed by specified deadlines. Credits are not automatic and must be renewed periodically.
Q: How does the Homestead Tax Credit work?
A: The Homestead Credit provides property tax reduction by limiting annual assessment increases and reducing your taxable assessment. You must file an application with the county assessment office, and the credit applies only to your primary residence. This is a tax credit that reduces your bill, not an exemption that reduces market value.
Q: When does Luzerne County reassess properties?
A: Luzerne County conducts countywide reassessments periodically, typically every 5-10 years. Property owners receive notice before reassessment and can appeal new values during the specified appeal period, usually 30-45 days after receiving notice.
Q: What are the penalties for late property tax payments?
A: Late payments incur interest and penalties starting the day after the due date. Penalties typically begin at 5% of the unpaid tax and increase monthly. Properties with delinquent taxes may eventually face tax sale proceedings.
Q: Can I pay property taxes online?
A: Yes, most Luzerne County tax collectors offer online payment options through their websites. You can typically pay by electronic check or credit card, though credit card payments may incur processing fees of 2-3%.
Q: Why do tax rates vary within Luzerne County?
A: Your total tax rate combines levies from multiple jurisdictions: county government, your local school district, your municipality (city/borough/township), and any special districts like fire or library districts. Different areas have different combinations of these taxing authorities.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Luzerne County Board of Assessment Appeals within the specified deadline after receiving your assessment notice. You'll need comparable property sales data and evidence supporting your claim that the assessment exceeds fair market value.
Q: Are burial grounds exempt from property taxes?
A: Yes, properly designated burial grounds and cemeteries are exempt from property taxation in Pennsylvania, but exemption applications must be filed with the county assessment office to establish this status.
Q: What happens if I don't receive my tax bill?
A: Property owners remain responsible for paying taxes even if they don't receive a bill. Contact your local tax collector immediately if you haven't received your bill by the normal mailing dates. Failure to receive a bill doesn't excuse late payment penalties.
